Rectification u/s 254 denied; original decision on Section 54B deduction upheld due to lack of evident mistake.

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....Rectification u/s 254 - allowability of deduction u/s 54B on investment prior to sale - decision on merits after analyzing and evaluation of the relevant facts and evidence of the case cannot be reconsidered in the proceedings U/s 254(2) - revenue is reiterating its stand taken by the AO while disallowing the claim of deduction U/s 54B - no apparent mistake on the face of the order....